Loading...
CC - 1973-98 - Contract with State Board Equalization• • CITY OF ROSEMEAD RESOLUTION NO.. 73-98 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEMEAD PROVIDING FOR ALL FUNCTIONS INCI- DENT TO THE ADMINISTRATION AND OPERATION OF LOCAL SALES AND USE 'I'AXES, AND AUTHORIZING EXE- CUTION OF A CONTRACT WITH THE STATE BOARD OF EQUALIZATION WITH RESPECT THERETO. THE CITY COUNCIL OF THE CITY OF ROSEMEAD DOES HEEREBY RESOLVE AS FOLLOWS: Section 1. The Mayor of the City of Rosemead is hereby autorF r iized to execute, for and in behalf of the City of Rosemead, a contract with the State Board of Equalization providing for all functions incident to the administration and operation of the Uniform Local Sales and Use Tax Ordinance of the City of Rosemead. A true and correct copy of said contract is attached hereto, reference to which is hereby made. PASSED, APPROVED AND ADOPTED this 9th day of October, 1973. Mayor ATTEST: Ci Jerk I HEREBY CERTIFY that the foregoing is true and correct copy of a resolution passed and adopted by the City Council of the City of Rosemead, at a regular meeting thereof held on the 9th clay of October, 1973. ti y C1er_k . J3 9~ City of ROS F,MEAD AGREEMENT FOR STATE ADMINISTRATION OF LOCAL SALES AND USE TAXES To carry out Part 1.5 of Division 2 of the Revenue and Taxation Code and the sales and use tax ordinance of the City hereinabove designated, hereinafter called the City, copy of which ordinance is attached hereto, the City and the State Board of Equalization, hereinafter called the Board, do agree as follows: ARTICLE I DEFINITIONS U n 1 e s s the context requires otherwise, wherever the following terms appear in this Agreement they shall be interpreted to mean the following: 1. "Local Taxes" shall mean the sales and use taxes, penalties, and interest imposed by the City under an ordinance which complies with Pair 1.5, Division 2, of the Revenue and Taxation Code. 2. "Conforming Taxing jurisdiction" shall mean any county, city, or city and county of this State which has adopted a sales and use tax ordinance of the kind described in Part 1.5 of Division 2 of the Revenue and Taxation Code and which has entered into a contract with the Stare Board of Equalization to perform all functions incident to the administration and operation of the ordinance. 3. "City Ordinance" shall mean the Uniform City Sales and Use Tax Ordinance attached hereto, as amended from time to time. ARTICLE 11 ADMINISTRATION AND COLLECTION OF LOCAL TAXES A. Administration. The Board and the City agree that the Board shall perform ex- clusively all functions incident to the administration. and operation of the City ordinance. B. Other applicable laws. The City agrees that all provisions of law applicable to the administration and operation of the State Sales and Use Tax Law shall be applicable to the administration and operation of the City ordinance and that money collected pursuant to the City ordinance may be deposited in the State Treasury to the credit of the Retail Sales Tax Fund and may be drawn from that Fund for the purpose of making refunds, for the purpose of compensating and reimbursing the Board pursuant to Article IV of this Agreement and for the purpose of trans- mitting to the City the amount to which the City is entitled. C. Transmittal of money. Except as otherwise provided herein, all local taxes collected under the provisions of the City ordinance shall he transmitted to the Cite periodically as promptly as feasible. Such transmittals shall be made at least twice in each calendar quarter. Transmittals may be made by mail or by deposit to the account of the City in a bank in Sacra- mento designated by the City. A statement shall be furnished indicating the amount withheld pursuant to Article IV of this agreement. D. Rulcs. The Board shall prescribe and adopt such rules and regulations as in its judgment are necessary or desirable for the administration and operation of the City ordinance and the distribution of the local taxes collected thereunder. BT-527 P.EV. 4 (873) Olt .when the local tax is collected by away of decb.ietion from, or when a refund of local tax is made in conjunction With, refunds of motor vehicle fuel license taxes, or when local tax is col- lecred and direct allocation is impeictical, the Board may distribute or charge such local tax to all conforming, taxing jurisdictions in the county in which the sale or use occuucd using tine ratios reflected by Ne.distribution of taxes collected from all other taxpayers in chat county. To the extent that this cannot he done in a manner consistent with the economic and efficient perforrrlaecc of the duties of the Board under the Revenue and Taxation Code and the provisions of this Agreement, the Board may distribute or charge such local tax to all conforrnir.y, taxing jurisdictions of this State using the ratios reflected by the disiribution of taxes collected from all other taxpayers in the State. In making, allocations under this paragraph county tax imposed at a rate in excess of 1 percent shall be excluded. C. Vehicles, Vessels, and Aircraft. For the purposes of allocating local tax with respect co vehicles required to lie registered or idenriked under the Vehicle Code, and v:ith respect to vessels and aircraft, the address of the registered owner appearing upon the applica- tion for registration or identification may he used by the Board in determining dw city of use. It the extenurhis cannot Ic clone in a manner consistent with the economic and efficient perfor- mance of the duties of the Board under the Revenue and Taxation Code and this Agreemcnr, the Board may allocate tax with respect to such vehicles, vessels, and aircraft in the manner pro- vided in Paragraph 13 of this Panicle. ARTICLE IV C0,MFENSATION The Cicy agrees to pay the Board as the Board's cost of administering the City ordi- nances such amount as is provided by law. Such amounts shall be deducted from the taxes collected by the Board for the City. ARTICLE V MISCELLANEOUS PROVISIONS . A. Communications. Communications and notices may be sent by first-class united States Mail. A notification is complete when deposited in the mail. Communications and notices to be sent to the Board shall be addressed to: State Board of Equalization P.U. Box 1799 Sacramento, California 95808 Attention: Executive Secretary Communications and notices to he sene to the City shall be addressed to: City of Rosemead P.O. Box 399 Rosemead, Ca. 91770 Attn City Manager u"f-527 RF`/. , (2-73)